Commentary

Corporate tax—consultations

Corporate tax
Corporate tax | Commentary

Corporate tax—consultations

Corporate tax | Commentary

Corporate tax—consultations

The following is a list of proposed changes which are being consulted on, and which potentially affect current commentary in Parts D1 to D5.

DivisionSubject matterND para no.
D1.1, D2.8OECD—Digital economy taxationND.1411
D1.4Budget 2021—Research & Development tax reliefND.1914
D1.13Budget 2020—Large business notificationND.1646
Timely paymentND.1938
The tax administration framework: supporting a 21st century tax systemND.1939
D7.9Oil and Gas decommissioningND.1435
D7.13Asset holding companies and UK funds regimeND.1661
Reform of the taxation of securitisation companiesND.1936

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